When did it come into effect?
The ATCUD became mandatory from 01/01/2023. 📅
1History
With the approval of Decree-Law No. 28/2019, of 15 February, invoices and other fiscally relevant documents were initially planned to include a unique document code (ATCUD) from 01/01/2020.
This measure was later regulated by Ordinance No. 195/2020, of 13 August, which postponed its implementation to 01/01/2021, and was postponed again to 01/01/2022 by SEAAF Order No. 412/2020.XXII.
The 2022 State Budget proposed suspending the adoption of the ATCUD in 2022, which was confirmed both by Order No. 351/2021-XXII, of 10 November, and by Circular Letter No. 30243, of 11 November 2021.
⚠️ In short: the ATCUD became mandatory from 01/01/2023.
💬 Frequently asked questions
❓ When did the ATCUD become mandatory?
The ATCUD became mandatory from 01/01/2023.
❓ Can I finalize documents in a sequence that is not registered?
No. Since 01.01.2023, it is only possible to finalize documents in registered sequences.
❓ Is the ATCUD required on all types of documents?
Yes. No document type is excluded, regardless of the issuer's turnover or tax regime.